This chapter focuses on impression management in accounting
communication. Impression management entails the construction of an impression
by organisations with the intention to appeal to their audiences, including
sh ...

In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to ...

In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to ...

We conceptualise CSR communication as a process of reciprocal influence between organisations and their audiences. We use an illustrative case study in the form of a conflict between firms and a powerful stakeholder which ...

The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate ...

Previous studies on impression management in the form of reading ease manipulation
use readability formulae, such as Flesch, Fog, and Lix, and cloze scores. Readability
formulae are based on word and sentence length ...

Purpose: The purpose of this paper is to explore the interactive element in social and environmental reporting during a controversy between business organisations and a stakeholder over environmental performance. ...